{"id":2882,"date":"2020-04-29T11:24:07","date_gmt":"2020-04-29T08:24:07","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2882"},"modified":"2020-11-23T19:19:21","modified_gmt":"2020-11-23T16:19:21","slug":"covid-19-ile-mucadele-kapsaminda-devreden-kdvnin-iadesi-onerisi","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/covid-19-ile-mucadele-kapsaminda-devreden-kdvnin-iadesi-onerisi\/","title":{"rendered":"COV\u0130D-19 \u0130le M\u00fccadele Kapsam\u0131nda Devreden KDV\u2019nin \u0130adesi \u00d6nerisi"},"content":{"rendered":"<p><strong>No : 2020-52<\/strong><\/p>\n<p><strong>Tarih : <\/strong>29 Nisan 2020<\/p>\n<p><strong>Konu :<\/strong> (COV\u0130D-19) \u0130le M\u00fccadele Kapsam\u0131nda Devreden KDV\u2019nin \u0130adesi \u00d6nerisi<\/p>\n<p>Malum s\u00fcre\u00e7 i\u00e7inde yap\u0131lan d\u00fczenlemeleri Covid 19 sayfam\u0131zda sizinle payla\u015f\u0131yoruz. \u00d6ncelikle Devlet taraf\u0131ndan al\u0131nan mali tedbirler, 3 ayl\u0131k d\u00f6nem i\u00e7in KDV, stopaj ve SGK prim ertelemeleri, di\u011fer her t\u00fcrl\u00fc mali erteleme ve sa\u011flanan kolayl\u0131klar, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n ald\u0131klar\u0131 \u00f6nlemler, tedarik zinciri, bilgi teknolojileri, kamu ihale s\u00fcre\u00e7leri, \u00f6zel hukukta m\u00fccbir sebebin etkileri, se\u00e7ili sekt\u00f6rlere olan etkileri gibi konular\u0131 etrafl\u0131ca ele al\u0131p size bilgi olarak sunmu\u015ftuk. T\u00fcm bu \u00e7al\u0131\u015fmalar\u0131m\u0131z\u0131 <a href=\"https:\/\/ia.com.tr\/covid-19\/\" target=\"_blank\" rel=\"noopener\">Covid Tax Force<\/a> olarak linkimizde bulabilirsiniz. <em>\u201cBilgi payla\u015ft\u0131k\u00e7a de\u011ferlenece\u011fi i\u00e7in\u201d<\/em> \u00e7al\u0131\u015fma sonu\u00e7lar\u0131m\u0131z\u0131 t\u00fcm toplumun faydas\u0131na olmas\u0131 amac\u0131yla \u00fccretsiz olarak web sayfam\u0131zda ve sosyal medya hesaplar\u0131m\u0131zda yay\u0131ml\u0131yoruz.<\/p>\n<p>Bu yaz\u0131m\u0131zda ise uzun y\u0131llard\u0131r \u00fczerinde tart\u0131\u015f\u0131lan, \u015firket bilan\u00e7olar\u0131nda birikmi\u015f ve \u00f6ylece duran devreden KDV konusunu ele alaca\u011f\u0131z. \u00d6ncelikle \u015firketlerde neden KDV birikti\u011fi, bu verginin tabiat\u0131, birikme nedenleri ve \u00e7\u00f6z\u00fcm yollar\u0131 ile pandemi s\u0131ras\u0131nda zorlanan i\u015f d\u00fcnyas\u0131na belli \u015fartlarda iadesinin kamu b\u00fct\u00e7esine olan y\u00fck\u00fcn\u00fc i\u015fin uzmanlar\u0131yla konu\u015faca\u011f\u0131z.<\/p>\n<p>Birka\u00e7 rakamla ba\u015flayal\u0131m.<\/p>\n<ul>\n<li>2020 y\u0131l sonu itibariyle T\u00fcrkiye\u2019deki 2 milyon civar\u0131nda KDV m\u00fckellefinin devreden KDV tutar\u0131n\u0131n 200 milyar\u0131n \u00fczerinde oldu\u011funu hesapl\u0131yoruz.<\/li>\n<li>Kabaca her 5 m\u00fckelleften 4 tanesinin ayl\u0131k olarak KDV\u2019si devretmektedir.<\/li>\n<li>2020 y\u0131l\u0131 b\u00fct\u00e7esine g\u00f6re KDV\u2019nin b\u00fct\u00e7edeki yeri %35,7\u2019dir. Bu rakam\u0131n kabaca yar\u0131s\u0131 dahilde al\u0131nan KDV* di\u011fer yar\u0131s\u0131 da ithalde al\u0131nan KDV tutar\u0131d\u0131r.<\/li>\n<\/ul>\n<p><em>\u00a0<\/em><em>*Bilindi\u011fi \u00fczere, T\u00fcrkiye\u2019de vergi idaresi ve gelir politikalar\u0131 konusunda \u00e7ok ciddi bir birikim bulunmakta olup s\u00f6z konusu KDV konusunda t\u00fcm data ve bilgiler Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan y\u00f6netilmektedir. <\/em><\/p>\n<p>Bu kapsamda \u00f6nce ba\u015fl\u0131klara sonra ayr\u0131nt\u0131lara bakal\u0131m;<\/p>\n<h4><strong>DEVREDEN KDV NED\u0130R?<\/strong><\/h4>\n<p><strong>\u00a0<\/strong>KDV uygulamas\u0131nda;<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 a. \u0130ndirilecek KDV:<\/strong> M\u00fckelleflerin kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla hesaplanarak d\u00fczenlenen fatura ve benzeri vesikalarda g\u00f6sterilen katma de\u011fer vergisi ile yine m\u00fckelleflerce ithal olunan mal ve hizmetler dolay\u0131s\u0131yla \u00f6denen katma de\u011fer vergisi toplam\u0131n\u0131,<\/p>\n<p><strong>\u00a0 \u00a0b. Hesaplanan KDV:<\/strong> M\u00fckelleflerin yapt\u0131klar\u0131 vergiye tabi i\u015flemler \u00fczerinden hesaplad\u0131klar\u0131 katma de\u011fer vergisi toplam\u0131n\u0131,<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 c. Devreden KDV: <\/strong>M\u00fckelleflerin ilgili vergilendirme d\u00f6nemlerine ili\u015fkin \u0130ndirilecek KDV toplamlar\u0131n\u0131n, Hesaplanan KDV toplamlar\u0131ndan fazla olmas\u0131 halinde aradaki fark tutar\u0131 ifade etmektedir.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 d. T\u00fcrkiye KDV Mevzuat\u0131<\/strong><\/p>\n<p>KDV d\u00fcnya \u00e7ap\u0131nda en h\u0131zla kabul edilen, etkili ve verimli bir vergi t\u00fcr\u00fcd\u00fcr. 170\u2019e yak\u0131n \u00fclke taraf\u0131ndan ve ABD hari\u00e7 t\u00fcm OECD \u00fclkeleri taraf\u0131ndan uygulanmaktad\u0131r. T\u00fcrkiye\u2019de KDV 3065 say\u0131l\u0131 Yasa, Uygulama Genel Tebli\u011fi ve sirk\u00fclerler \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmektedir. KDV Kanununun 29 uncu maddesine g\u00f6re, m\u00fckellefler yapt\u0131klar\u0131 vergiye tabi i\u015flemler \u00fczerinden hesaplanan katma de\u011fer vergisinden;<\/p>\n<ul>\n<li>\u00a0Faaliyetlerine ili\u015fkin olarak kendilerine yap\u0131lan teslim ve hizmetler ile<\/li>\n<li>\u00a0\u0130thal olunan mal ve hizmetler dolay\u0131s\u0131yla \u00f6denen katma de\u011fer vergisini indirebilirler.<\/li>\n<li>Ayr\u0131ca KDV Kanununun 9 uncu maddesi kapsam\u0131nda sorumlu s\u0131fat\u0131yla beyan edilen vergiler de indirim konusu yap\u0131l\u0131r.<\/li>\n<\/ul>\n<p>KDV Kanununun 29\/2 nci maddesinde, bir vergilendirme d\u00f6neminde indirilecek katma de\u011fer vergisi toplam\u0131, m\u00fckellefin vergiye t\u00e2bi i\u015flemleri dolay\u0131s\u0131yla hesaplanan katma de\u011fer vergisi toplam\u0131ndan fazla oldu\u011fu takdirde, aradaki fark\u0131n sonraki d\u00f6nemlere devrolunaca\u011f\u0131 ve iade edilmeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re kural olarak bir vergilendirme d\u00f6neminde indirilecek KDV toplam\u0131, m\u00fckellefin vergiye tabi i\u015flemleri dolay\u0131s\u0131yla hesaplanan KDV toplam\u0131ndan fazla oldu\u011fu takdirde, aradaki fark sonraki d\u00f6nemlere devredilir.<\/p>\n<p>KDV Kanununun 9 uncu, 29\/2 nci ve 32 nci maddelerine g\u00f6re, yaln\u0131zca k\u0131smi tevkifat kapsam\u0131ndaki i\u015flemler, indirimli orana tabi i\u015flemler ile tam istisna kapsam\u0131ndaki i\u015flemler nedeniyle y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV iade edilmektedir.<\/p>\n<p>Oysa ki Avrupa Birli\u011fi uygulamalar\u0131nda, m\u00fckelleflerin ilgili vergilendirme d\u00f6nemlerine ili\u015fkin \u0130ndirilecek KDV toplamlar\u0131n\u0131n, Hesaplanan KDV toplamlar\u0131ndan fazla olmas\u0131 halinde aradaki fark (Devreden KDV) belirlenen s\u00fcre i\u00e7inde nakden veya mahsuben m\u00fckellefe iade edilmektedir.<\/p>\n<p>Dolay\u0131s\u0131yla, Avrupa Birli\u011fi uygulamalar\u0131ndan farkl\u0131 olarak devreden KDV\u2019nin iadesine ili\u015fkin genel bir uygulamaya T\u00fcrk KDV sisteminde yer verilmemesi, KDV\u2019nin uygulanmaya ba\u015fland\u0131\u011f\u0131 1985 y\u0131l\u0131nda bu yana devreden KDV\u2019nin artmas\u0131na neden olmu\u015ftur.<\/p>\n<h4><strong>NEDEN DEVREDEN KDV OLU\u015eMAKTADIR?<\/strong><\/h4>\n<p>Devreden KDV\u2019nin olu\u015fmas\u0131na neden olan hususlara a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0a. <\/strong><strong>Sistemsel Nedenler<\/strong><\/p>\n<ul>\n<li><strong>\u00a0<\/strong>Yat\u0131r\u0131mlar nedeniyle \u00f6denen KDV\u2019nin iade edilmemesi (Yeni yat\u0131r\u0131mlar kapsam\u0131nda \u00f6denen KDV\u2019nin indirim yoluyla giderilmesinin uzun s\u00fcre almas\u0131)<\/li>\n<li>\u0130thalat veya yurti\u00e7i al\u0131mlar\u0131n yap\u0131lan sat\u0131\u015flardan daha fazla olmas\u0131 (ticari mal stoklar\u0131n\u0131n artmas\u0131),<\/li>\n<li>Uzun s\u00fcren \u00fcretim ve yat\u0131r\u0131mlar nedeniyle \u00f6denen KDV,<\/li>\n<li>Tam istisna veya indirimli orana tabi sat\u0131\u015flar\u0131n t\u00fcm sat\u0131\u015flara oran\u0131n\u0131n y\u00fcksek olmas\u0131,<\/li>\n<li>Y\u00fcklenilen KDV\u2019nin indirimine izin veren k\u0131smi istisna d\u00fczenlemeleri,<\/li>\n<li>\u0130ndirimli orana tabi i\u015flemlerde iade edilemeyen tutar uygulamas\u0131.<\/li>\n<\/ul>\n<p><strong>\u00a0 \u00a0 \u00a0 b. Sistemsel Olmayan Nedenler<\/strong><\/p>\n<ul>\n<li><strong>\u00a0<\/strong>Faaliyete ili\u015fkin olmayan KDV\u2019lerin indirim hesaplar\u0131na dahil edilmesi,<\/li>\n<li>Sahte belge kullan\u0131lmak suretiyle indirilecek KDV tutar\u0131n\u0131n art\u0131r\u0131lmas\u0131,<\/li>\n<li>Yap\u0131lan sat\u0131\u015flar \u00fczerinden KDV hesaplanmamas\u0131 (kay\u0131t d\u0131\u015f\u0131 sat\u0131\u015f)<\/li>\n<li>Tam istisnalar ve indirimli orana tabi i\u015flemlere ili\u015fkin iade talep edilebilmesine kar\u015f\u0131n defter ve hesaplar\u0131n\u0131n incelenmesini istemeyen m\u00fckelleflerce iade talep edilmeyerek, bu i\u015flemlere ili\u015fkin y\u00fcklenilen KDV\u2019nin devreden KDV\u2019de tutulmas\u0131,<\/li>\n<li>\u0130ndirimi kabul edilmeyen KDV tutarlar\u0131n\u0131n d\u00fczeltilmemesi (\u00d6rn. k\u0131smi istisna kapsam\u0131ndaki i\u015flemlere ili\u015fkin \u00f6denen KDV)<\/li>\n<\/ul>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0c. <\/strong><strong>Belediyelerde Devreden KDV Sorunu<\/strong><\/p>\n<p>Belediyeler, kamu hizmetlerinin yan\u0131nda, ticari faaliyet \u00e7er\u00e7evesinde bir\u00e7ok teslim ve hizmet sunmakta olup, ticari faaliyet kapsam\u0131nda sunulan bu hizmetler KDV\u2019ye tabidir.<\/p>\n<p>KDV Kanununa g\u00f6re m\u00fckellefler, yapt\u0131klar\u0131 vergiye tabi i\u015flemler \u00fczerinden hesaplanan katma de\u011fer vergisinden, faaliyetlerine ili\u015fkin olarak kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla \u00f6dedikleri katma de\u011fer vergisini indirim konusu yapabilirler. Buna g\u00f6re belediyelerin ticari faaliyet kapsam\u0131nda yapm\u0131\u015f olduklar\u0131 ve KDV\u2019ye tabi olan hizmetlerine ili\u015fkin \u00f6dedikleri KDV\u2019yi hesaplam\u0131\u015f olduklar\u0131 KDV\u2019den indirim konusu yapmalar\u0131 m\u00fcmk\u00fcnd\u00fcr. Dolay\u0131s\u0131yla belediyelerin, KDV\u2019ye tabi olmayan kamu hizmetlerinin \u00fcretiminde kullanmak \u00fczere sat\u0131n ald\u0131klar\u0131 mal ve hizmetlere ili\u015fkin KDV\u2019yi indirim konusu yapmalar\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<p>Nitekim Mahalli \u0130dareler B\u00fct\u00e7e ve Muhasebe Y\u00f6netmeli\u011finin \u201c191 \u0130ndirilecek katma de\u011fer vergisi hesab\u0131\u201d ba\u015fl\u0131kl\u0131 153 \u00fcnc\u00fc maddesinde;<\/p>\n<p><em>\u201cBu hesap, mal ve hizmetin sat\u0131n al\u0131nmas\u0131 s\u0131ras\u0131nda sat\u0131c\u0131lara \u00f6denen veya bor\u00e7lan\u0131lan ve kurum a\u00e7\u0131s\u0131ndan indirim hakk\u0131 do\u011furan katma de\u011fer vergisinin izlenmesi i\u00e7in kullan\u0131l\u0131r.<\/em><\/p>\n<p><em>Mahalli idareler, bir bedel kar\u015f\u0131l\u0131\u011f\u0131 satmak \u00fczere \u00fcrettikleri mal veya hizmetin \u00fcretim girdisi olarak sat\u0131n ald\u0131klar\u0131 mal veya hizmetlere ili\u015fkin olarak \u00f6demi\u015f olduklar\u0131 Katma De\u011fer Vergisini indirim konusu yaparlar. Bunun d\u0131\u015f\u0131nda kurumun sat\u0131\u015fa konu olmayan kamu hizmeti \u00fcretiminde nihai t\u00fcketici olarak kullanmak veya t\u00fcketmek \u00fczere sat\u0131n al\u0131nm\u0131\u015f mal veya hizmet i\u00e7in \u00f6denen Katma De\u011fer Vergisi indirim konusu yap\u0131lmaz ve bu tutarlar ilgili gider hesab\u0131 veya varl\u0131k hesab\u0131na yap\u0131lacak muhasebe kayd\u0131nda maliyet bedeline ilave edilir.\u201d<\/em>ifadelerine yer verilmi\u015ftir.<\/p>\n<p>Ancak, T\u00fcrkiye\u2019de belediyelerin KDV\u2019ye tabi olmayan kamusal hizmetlerine ili\u015fkin \u00f6demi\u015f olduklar\u0131 KDV\u2019yi gider ve maliyet olarak kaydetmek yerine \u201c191 indirilecek KDV\u201d hesab\u0131na kaydetmek suretiyle beyan ettikleri, bu uygulaman\u0131n da belediyelerin \u201cSonraki D\u00f6neme Devreden KDV\u201d tutarlar\u0131n\u0131 artmas\u0131na ve belediyelerin mali tablolar\u0131n\u0131n bozulmas\u0131na neden oldu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n<p>Bu nedenle, Belediyeler, il \u00f6zel idareleri ile di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n KDV\u2019ye tabi olmayan kamusal hizmetlerine ili\u015fkin \u00f6demi\u015f olduklar\u0131 KDV\u2019yi gider ve maliyet olarak kaydetmek yerine, indirim konusu yap\u0131p yapmad\u0131klar\u0131, dolay\u0131s\u0131yla bu kurumlar taraf\u0131ndan beyan edilen devreden KDV tutarlar\u0131n\u0131n do\u011fru olup olmad\u0131\u011f\u0131na ili\u015fkin genel bir incelemenin yap\u0131lmas\u0131 gerekmektedir.<\/p>\n<h4><strong>\u0130LA\u00c7 G\u0130B\u0130 GEL\u0130R: DEVREDEN KDV\u2019N\u0130N \u0130ADES\u0130 <\/strong><\/h4>\n<p>M\u00fckelleflerce \u201cBirikmi\u015f KDV Alaca\u011f\u0131\u201d, KDV Kanununa g\u00f6re ise \u201cDevreden KDV\u201d olarak ifade edilen tutarlar\u0131n iadesi, ekonomide son d\u00f6nemlerin g\u00fcndemden d\u00fc\u015fmeyen konular\u0131 aras\u0131nda yerini alm\u0131\u015ft\u0131r. Coronavir\u00fcs\/Covid-19 salg\u0131n\u0131n\u0131n olu\u015fturdu\u011fu ekonomik krizin etkilerinin hafifletilmesi amac\u0131yla i\u015fletmelerin finansal olarak desteklenmesi gerekti\u011fi ku\u015fkusuzdur. Bu kapsamda devredenin KDV\u2019nin iade edilmesinin i\u015fletmelere \u00f6nemli bir finansal kaynak olu\u015fturaca\u011f\u0131 ve krizin olumsuz etkilerinin hafifletilmesinde \u00f6nemli bir katk\u0131 sunaca\u011f\u0131 ku\u015fkusuzdur.<\/p>\n<p>Bu konuda reform niteli\u011finde bir ad\u0131m olan 7104 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun tasla\u011f\u0131nda yer alan Devreden KDV\u2019nin \u00f6zel tertip Devlet i\u00e7 bor\u00e7lanma senedi ihra\u00e7 etmek suretiyle iadesini \u00f6ng\u00f6ren yetki d\u00fczenlemesi b\u00fct\u00e7e giderlerinde \u00f6nemli bir art\u0131\u015fa neden olaca\u011f\u0131 gerek\u00e7esiyle, TBMM Genel Kurulunda Kanun tasla\u011f\u0131ndan \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Gelinen bu noktada Devreden KDV\u2019nin iade edilmesi gerekti\u011fi konusunda Hazine ve Maliye Bakanl\u0131\u011f\u0131 dahil olmak \u00fczere t\u00fcm ekonomik kurum kurulu\u015flarda bir fikir birli\u011fi bulunmaktad\u0131r. Yakla\u015f\u0131k <strong>2 milyon<\/strong> m\u00fckellefin <strong>200 milyar liray\u0131 <\/strong>a\u015fan devreden KDV\u2019si bulunmakta olup, bu tutar\u0131n \u00f6nemli bir k\u0131sm\u0131n\u0131 in\u015faat ve imalat sekt\u00f6r\u00fcnde faaliyet g\u00f6steren m\u00fckelleflerin devreden KDV\u2019si olu\u015fturmaktad\u0131r. Devreden KDV\u2019nin iadesi \u00f6zel sekt\u00f6r\u00fcn finansal a\u00e7\u0131dan desteklenmesinde \u00f6nemli bir enstr\u00fcman olarak g\u00f6r\u00fclmekle birlikte, bu iadenin Hazine taraf\u0131ndan ne \u015fekilde finanse edilece\u011fi hususu konunun en \u00f6nemli unsurunu olu\u015fturmaktad\u0131r.<\/p>\n<p>Hazine i\u00e7in \u00f6nemli bir y\u00fck olu\u015fturaca\u011f\u0131 ku\u015fkusuz olan s\u00f6z konusu iade uygulamas\u0131n\u0131n yerinde olup olmad\u0131\u011f\u0131n\u0131n birka\u00e7 a\u00e7\u0131dan de\u011ferlendirilmesi gerekmektedir.<\/p>\n<ul>\n<li>\u00d6ncelikle, bu uygulaman\u0131n haks\u0131z bir iadeye neden olup olmayaca\u011f\u0131n\u0131n sorgulanmas\u0131 gerekti\u011fi akla gelmektedir. Nitekim, sonraki d\u00f6neme devreden KDV\u2019si olan m\u00fckelleflerin say\u0131s\u0131 ve toplam m\u00fckellefler i\u00e7indeki pay\u0131 s\u00fcrekli artmakta olup, m\u00fckelleflerin yakla\u015f\u0131k %80\u2019i \u00f6denecek vergi beyan etmeyip, sonraki d\u00f6neme devreden KDV beyan etmektedir. Yani her be\u015f m\u00fckellefin d\u00f6rd\u00fc devreden KDV\u2019si olmas\u0131 nedeniyle ilgili vergi dairesine vermi\u015f oldu\u011fu KDV beyannamesinde \u00f6denecek KDV beyan etmemektedir.<\/li>\n<li>Dolay\u0131s\u0131yla beyan edilen devreden KDV\u2019nin sahte belge kullan\u0131m\u0131, kay\u0131t d\u0131\u015f\u0131 sat\u0131\u015f ve benzeri mevzuata ayk\u0131r\u0131 i\u015flemlerden kaynakl\u0131 olup olmad\u0131\u011f\u0131n\u0131n tespit edilerek ger\u00e7ek durumu yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n gerek Gelir \u0130daresi gerekse Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n denetim birimlerince tespiti gerekmektedir.<\/li>\n<li>Bir di\u011fer husus ise Devreden KDV\u2019nin hangi y\u00f6ntemle iade edilece\u011fi ile belirlenen y\u00f6ntemin b\u00fct\u00e7eye olu\u015fturaca\u011f\u0131 y\u00fck olup, buna ili\u015fkin \u00f6nerilere a\u015fa\u011f\u0131da maddeler halinde ayr\u0131 ayr\u0131 yerilmi\u015ftir.<\/li>\n<\/ul>\n<h4><strong>Devreden KDV\u2019nin \u0130adesine \u0130li\u015fkin Alternatif \u00d6neriler<\/strong><\/h4>\n<p><strong>a) Belirli Bir Tarihten Sonra Olu\u015fan Devreden KDV\u2019nin \u0130adesi<\/strong><\/p>\n<p>Devreden KDV tutar\u0131n\u0131n 2020 y\u0131l\u0131nda yakla\u015f\u0131k 30 milyar lira artmas\u0131 beklenmektedir. 1985 y\u0131l\u0131ndan bu yana uygulanmakta olan KDV uygulamas\u0131 nedeniyle birikmi\u015f olan Devreden KDV tutar\u0131 205 milyar lira olup bu tutar\u0131n tek seferde iade edilmesinin b\u00fct\u00e7e imkanlar\u0131 nedeniyle m\u00fcmk\u00fcn olmamas\u0131 sebebiyle, belirli bir tarihten sonra olu\u015fan KDV\u2019nin iadesi \u015feklinde bir uygulaman\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131, bir yandan devreden KDV\u2019nin artmas\u0131na engel olacak, di\u011fer taraftan da i\u015fletmelerin finansman ihtiyac\u0131na \u00f6nemli bir katk\u0131 sa\u011flayacakt\u0131r. Nitekim, 7104 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun tasla\u011f\u0131nda bu y\u00f6nde bir d\u00fczenlemeye yer verilmi\u015f, Plan ve B\u00fct\u00e7e Komisyonunda kabul edilen kanuni d\u00fczenleme Genel Kurulda taslak metinden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>B\u00dcT\u00c7E ETK\u0130S\u0130: Bu uygulaman\u0131n b\u00fct\u00e7eye yakla\u015f\u0131k olarak 40-50 milyar lira ilave y\u00fck olu\u015fturaca\u011f\u0131 tahmin edilmektedir.<\/p>\n<p>B\u00fct\u00e7e imkanlar\u0131n\u0131n bu \u00f6neriyi kar\u015f\u0131lamaya yeterli olmamas\u0131 halinde, m\u00fckelleflerin ayl\u0131k KDV beyannamelerinde olu\u015fan &#8220;Devreden KDV&#8221;nin belirli bir %&#8217;si (\u00f6rne\u011fin 30%) ba\u015fka bir inceleme veya \u00f6n ko\u015ful aranmaks\u0131z\u0131n di\u011fer vergi bor\u00e7lar\u0131na mahsup edebilir. \u00a0Bu tutara y\u0131ll\u0131k bir \u00fcst s\u0131n\u0131rda konulabilir (\u00f6rne\u011fin; s\u00f6z konusu bir y\u0131lda mahsup edilebilecek devreden KDV tutar\u0131 \u015firketin \u00f6z sermayesinin 50%&#8217;sini ge\u00e7meyecektir vb). Kalan 70% KDV ise devretmeye devam eder ve ileride \u00f6denecek KDV \u00e7\u0131kmas\u0131 halinde kullan\u0131labilir veya incelemelerde ortaya \u00e7\u0131kabilecek d\u00fczeltmeler i\u00e7in g\u00fcvence olarak kabul edilir. Vergi idaresi her y\u0131l sonu itibariyle bu gibi KDV mahsubu yapan firmalara bir denetim yapar, fazladan yap\u0131lan bir mahsup vb olmas\u0131 halinde (Devreden KDV&#8217;nin d\u00fczeltilmesine sebep olan hatal\u0131 i\u015flemlerin kayna\u011f\u0131n\u0131 olu\u015fturan ka\u00e7ak\u00e7\u0131l\u0131k, sahtecilik vb durumlar hari\u00e7) ceza kesmez, sadece gecikme faizi ile vergi alaca\u011f\u0131n\u0131 tahsil etme yoluna gider.<\/p>\n<p><strong>b) Yat\u0131r\u0131mlara \u0130li\u015fkin Y\u00fcklenilen KDV\u2019nin \u0130adesi <\/strong><\/p>\n<p>\u00dclkemizde \u00e7ok uzun y\u0131llard\u0131r yat\u0131r\u0131mlar\u0131n te\u015fviki amac\u0131yla bir \u00e7ok istisna, muafiyet ve iade imkan\u0131 tan\u0131nm\u0131\u015ft\u0131r. \u00d6rnek olarak KDV Kanununun;<\/p>\n<ul>\n<li>13\/d maddesinde, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki makina ve te\u00e7hizat teslimleri, 13\/m maddesinde, Ar-Ge kapsam\u0131ndaki makina ve te\u00e7hizat teslimleri KDV\u2019den istisna tutulmu\u015ftur.<\/li>\n<li>Ge\u00e7ici 30 uncu maddesine g\u00f6re, yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda asgari 500 milyon T\u00fcrk Liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle y\u00fcklenilen ve indirim yoluyla telafi edilemeyen KDV yat\u0131r\u0131m yapan m\u00fckellefe iade edilmektedir.<\/li>\n<li>Ge\u00e7ici 37 nci maddesine g\u00f6re, imalat sanayiine y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV yat\u0131r\u0131m yapan m\u00fckellefe iade edilmektedir.<\/li>\n<li>\u00a0Ge\u00e7ici 39 uncu maddesinde, sanayi sicil belgesini haiz katma de\u011fer vergisi m\u00fckelleflerine m\u00fcnhas\u0131ran imalat sanayiinde kullan\u0131lmak \u00fczere yap\u0131lan yeni makina ve te\u00e7hizat teslimleri katma de\u011fer vergisinden istisna tutulmu\u015ftur.<\/li>\n<\/ul>\n<p>Yukar\u0131da yer verilen istisna ve iade uygulamalar\u0131 d\u0131\u015f\u0131nda, KDV \u00f6demek suretiyle yap\u0131lan yat\u0131r\u0131mlara ili\u015fkin (Madde Duran Varl\u0131klar i\u00e7inde yer alan makine ve te\u00e7hizatlar ile yap\u0131lmakta olan yat\u0131r\u0131mlar nedeniyle) y\u00fcklenilen ve indirim yoluyla giderilmeyen KDV\u2019nin geriye y\u00f6nelik olarak iadesi y\u00f6n\u00fcnde bir d\u00fczenleme, bir yandan yat\u0131r\u0131mlar nedeniyle y\u00fcklenilen KDV\u2019nin iadesine ili\u015fkin t\u00fcm m\u00fckellefleri kapsayan bir uygulama niteli\u011fini ta\u015f\u0131yacak, di\u011fer yandan devreden KDV\u2019nin artmas\u0131na engel olacakt\u0131r. S\u00f6z konusu d\u00fczenlemenin b\u00fct\u00e7eye etkisi, uygulaman\u0131n kapsam\u0131na g\u00f6re de\u011fi\u015fece\u011finden, b\u00fct\u00e7e imkanlar \u00e7er\u00e7evesinde bir uygulaman\u0131n tercih edilmesi m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n<p>B\u00dcT\u00c7E ETK\u0130S\u0130: Bu uygulaman\u0131n b\u00fct\u00e7eye yakla\u015f\u0131k olarak 10-15 milyar lira olmas\u0131 beklenmektedir.<\/p>\n<p><strong>c) \u0130hracat Bedelinin Belli Bir Oran\u0131na Kadar \u0130hracat\u00e7\u0131ya KDV \u0130adesi Yap\u0131lmas\u0131<\/strong><\/p>\n<p>KDV Kanununa g\u00f6re ihracat tesliminde bulunan m\u00fckellefler ihra\u00e7 ettikleri mallara ili\u015fkin \u00f6dedikleri KDV\u2019nin iadesini talep edebilmektedir.<\/p>\n<p>29\/3\/2018 tarihli ve 7104 say\u0131l\u0131 Kanunla, 3065 say\u0131l\u0131 KDV Kanununda yap\u0131lan de\u011fi\u015fiklikle, ihracat i\u015flemlerinden kaynaklanan iadelerde, y\u00fcklenilen katma de\u011fer vergisinin yerine sekt\u00f6rler itibar\u0131yla ihracat bedelinin belli bir oran\u0131na kadar iade yapt\u0131rmaya Hazine ve Maliye Bakanl\u0131\u011f\u0131na yetki verilmi\u015ftir.<\/p>\n<p>Bakanl\u0131\u011fa tan\u0131nan yetki \u00e7er\u00e7evesinde, \u00e7\u0131kar\u0131lacak bir Tebli\u011f ile imalat\u00e7\u0131 ihracat\u00e7\u0131lara, ihracat bedelinin belli bir oran\u0131na kadar belirlenen sekt\u00f6rler itibar\u0131yla iade yap\u0131lmas\u0131na imkan tan\u0131nabilir.<\/p>\n<p>\u0130hracat\u00e7\u0131lar\u0131n fiilen y\u00fcklendikleri verginin \u00fczerinde iade alabilmesi, bu m\u00fckelleflerin gerek yat\u0131r\u0131mlardan gerekse \u00fcretim s\u00fcrecinin uzunlu\u011fundan kaynakl\u0131 Devreden KDV tutarlar\u0131n\u0131n azalmas\u0131n\u0131 sa\u011flayacakt\u0131r.<\/p>\n<p>B\u00dcT\u00c7E ETK\u0130S\u0130: \u0130malat\u00e7\u0131 ihracat\u00e7\u0131lara, ihracat bedelinin belli bir oran\u0131na kadar belirlenen sekt\u00f6rler itibar\u0131yla iade yap\u0131lmas\u0131na imk\u00e2n tan\u0131nmas\u0131n\u0131n b\u00fct\u00e7eye belirlenen iade oran\u0131na ba\u011fl\u0131 olarak 15 ila 20 milyar aras\u0131nda bir ilave y\u00fck olu\u015fturaca\u011f\u0131 tahmin edilmektedir.<\/p>\n<p><strong>\u00a0<\/strong><strong>d) \u0130ndirimli Oranl\u0131 Teslim ve Hizmetlere \u0130li\u015fkin Y\u0131l\u0131 \u0130\u00e7inde Nakden \u0130ade \u0130mkan\u0131 Tan\u0131nmas\u0131<\/strong><\/p>\n<p>KDV Kanununun 29\/2 maddesi uyar\u0131nca indirimli oranda yap\u0131lan teslim ve hizmetlere ili\u015fkin y\u0131l\u0131 i\u00e7inde mahsuben iade yap\u0131lmakta, nakden iadeler ise belirlenen istisnalar d\u0131\u015f\u0131nda ertesi y\u0131l yap\u0131lmaktad\u0131r. (Y\u0131l\u0131 i\u00e7inde nakden iade yap\u0131lan indirimli orandaki teslimler; konut, tar\u0131m makinalar\u0131 ve evde kullan\u0131lan t\u00fcp teslimleri)<\/p>\n<p>KDV Kanununun 29\/2 maddesindeki yetki \u00e7er\u00e7evesinde \u00e7\u0131kar\u0131lacak bir Tebli\u011f ile, t\u00fcm sekt\u00f6rler i\u00e7in y\u0131l\u0131 i\u00e7erinde nakden iade al\u0131nmas\u0131na imk\u00e2n tan\u0131nabilir. B\u00f6ylece indirimli oranda teslimde bulunan i\u015fletmelerin finansman maliyetleri a\u015fa\u011f\u0131ya \u00e7ekilmi\u015f olacakt\u0131r.<\/p>\n<p>B\u00dcT\u00c7E ETK\u0130S\u0130: B\u00f6yle bir uygulaman\u0131n, Hazinenin yakla\u015f\u0131k 6-8 milyar liray\u0131 bir y\u0131l erken iade etmesi sonucunu do\u011furaca\u011f\u0131 tahmin edilmektedir.<\/p>\n<p><strong>Son S\u00f6z Yerine; <\/strong><\/p>\n<p>Sonu\u00e7 itibariyle devreden KDV sorunu, KDV\u2019nin uygulanmaya ba\u015flad\u0131\u011f\u0131 1985 y\u0131l\u0131ndan g\u00fcn\u00fcm\u00fcze kadar varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcrmekte ve her ge\u00e7en y\u0131l tutar olarak katlanmak suretiyle \u00e7\u00f6z\u00fcmlenmesi daha da g\u00fc\u00e7 bir sorun halinde gelmektedir. Nitekim Avrupa Birli\u011fi uygulamalar\u0131ndan farkl\u0131 olarak 1985 y\u0131l\u0131nda yap\u0131lan bir tercihin sonucu olarak ortaya \u00e7\u0131kan bu sorun nedeniyle i\u015fletmelerimiz uluslararas\u0131 rekabette finansal olarak dezavantajl\u0131 bir konuma d\u00fc\u015fmekte, bu dezavantaj\u0131 gidermek i\u00e7in d\u00fczenlenen \u00e7ok say\u0131da istisna d\u00fczenlemesi ile KDV Kanunu daha da karma\u015f\u0131k bir hal almaktad\u0131r. Di\u011fer taraftan, kendi teorisine ayk\u0131r\u0131 bu uygulama, m\u00fckelleflerin vergiye uyum d\u00fczeyini de olumsuz etkilemektedir.<\/p>\n<p>Dolay\u0131s\u0131yla, b\u00fct\u00e7e imkanlar\u0131 dikkate al\u0131narak belirlenecek bir y\u00f6ntemle Devreden KDV\u2019nin iadesi uygulamas\u0131na ba\u015flan\u0131lmas\u0131, i\u015fletmelerin finansal olarak zor durumda bulundu\u011fu bug\u00fcnlerde hayati \u00f6nem arz ederken, iade edilecek devreden KDV tutar\u0131n\u0131n do\u011frulu\u011funun tespiti ise dikkat edilmesi gereken bir husus olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p>\n<p>\u0130ktisat\u00e7\u0131lar yo\u011fun bir \u015fekilde krizden \u00e7\u0131k\u0131\u015f\u0131n \u00fclkeler, sekt\u00f6rler ve firmalar i\u00e7in U, W, V veya L \u015feklinde olabilece\u011fini tart\u0131\u015f\u0131yorlar.<\/p>\n<p>Kamu maliyecileri ise hem kamu b\u00fct\u00e7esi ve hem de kamu gelirleri boyutuyla bu konuyu ele almak durumundalar.<\/p>\n<p>Para politikas\u0131 ise b\u00fcy\u00fcme, enflasyon, rezerv y\u00f6netimi, di\u011fer Merkez Bankalar\u0131, bor\u00e7lanma, emisyon gibi bir s\u00fcr\u00fc konuyu g\u00f6zetmek durumunda. Al\u0131nacak karar zor bir karar ancak, firmalar ba\u015fka bir paray\u0131, yani ba\u015fkas\u0131na ait bir KDV\u2019yi istemiyorlar, bilan\u00e7olar\u0131nda zaten g\u00f6r\u00fcnen paralar\u0131n iadesi Devletin firmalara olan borcunu \u00f6demesinden ba\u015fka bir \u015fey de\u011fil. Bu a\u00e7\u0131dan bu verginin iadesi son zamanlarda \u00e7ok tart\u0131\u015f\u0131lan emisyon yaratma, para basma, helikopter money vb y\u00f6ntemlere g\u00f6re daha az enflasyonist etkilere sahip olacakt\u0131r.<\/p>\n<p>S\u00f6z konusu d\u00fczenleme ve beklentiyle ilgili di\u011fer geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z.<\/p>\n<p>Bu b\u00fcltende ge\u00e7en herhangi bir konuyla ilgili sorular\u0131n\u0131z i\u00e7in dan\u0131\u015fmanlar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/04\/2020-52-covid-19-devreden-kdv-iadesi-v2-2.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Uzun y\u0131llard\u0131r \u00fczerinde tart\u0131\u015f\u0131lan, \u015firket bilan\u00e7olar\u0131nda birikmi\u015f ve \u00f6ylece duran devreden KDV konusunu ele alaca\u011f\u0131z. \u00d6ncelikle \u015firketlerde neden KDV birikti\u011fi, bu verginin tabiat\u0131, birikme nedenleri ve \u00e7\u00f6z\u00fcm yollar\u0131 ile pandemi s\u0131ras\u0131nda zorlanan i\u015f d\u00fcnyas\u0131na belli \u015fartlarda iadesinin kamu b\u00fct\u00e7esine olan y\u00fck\u00fcn\u00fc i\u015fin uzmanlar\u0131yla konu\u015ftu\u011fumuz sirk\u00fclerimizi okurlar\u0131n\u0131za 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